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International Cooperation in the Face of Internet Crimes
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في بداية الستينيات ظهرت شبكة الإنترنت لاستعمالها في أغراض غير تجارية ، ثم تطورت بشكل مذهل خلال السنوات الأخيرة، فبعد أن كانت مجرد شبكة صغيرة أصبحت الآن تضم ملايين المستخدمين حول العالم ، وتحولت من مجرد شبكة بحث أكاديمي إلى بيئة متكاملة للاستثمار والعمل والإنتاج والإعلام والحصول على المعلومات .

 وفي بداية تأسيس الشبكة لم يكن ثمة اهتمام بمسائل الأمن بقدر ما كان الاهتمام ببنائها وتوسيع نشاطها  إلا أنَّه بعد إتاحة الشبكة للعموم بدأ يظهر على الوجود ما يسمى بالجرائم المعلوماتية على الشبكة أو بواسطتها، وهي جرائم تتميز بحداثة الأسلوب وسرعة التنفيذ وسهولة الإخفاء والقدرة على محو آثارها وتعدد صورها وأشكالها، إضافة إلى اتصافها بالعالمية وعبورها للحدود . وقد صاحب تطور شبكة الإنترنت وانتشارها الواسع والسريع ظهور العديد من المشاكل القانونية ، فظهر على الساحة القانونية مصطلح جديد عرف باسم " الفراغ القانوني لشبكة الإنترنت "، وإزاء ذلك كان لابد من تكاتف جهود الدول من أجل مكافحة هذا النوع المستحدث من الجرائم التي لم تعد تتمركز في دولة معينة ولا توجه إلى مجتمع بعينه بل أصبحت تعبر الحدود لتلحق الضرر بعدة دول ومجتمعات مستغلة التطور الكبير للوسائل التقنية الحديثة في الاتصالات وتعزيز التعاون بين هذه الدول واتخاذ تدابير فعالة للحد منها والقضاء عليها ومعاقبة مرتكبيها .

ولمواجهة الصعوبات التي تواجه التعاون الدولي في مكافحة جرائم الإنترنت كان لا بد من اتخاذ إجراءات سريعة تتمثل في تحديث التشريعات الوطنية المتعلقة بالجرائم المعلوماتية وجرائم الإنترنت وإبرام اتفاقيات      (دولية، إقليمية، ثنائية) لمواجهة القصور في التشريعات والقوانين الحالية ، ومعالجة حالات تنازع القوانين والاختصاص القضائي وتحديث الإجراءات التحقيقية الجنائية بما يتناسب مع التطور الكبير الذي تشهده تكنولوجيا المعلومات والاتصالات ، وتأهيل القائمين على أجهزة تنفيذ القانون لتطوير معلوماتهم حول هذا النوع المستحدث من الجرائم

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Publication Date
Sun Apr 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
"The Impact of International Public Sector Accounting Standards (IPSASs) on the Public Budget in Iraq"
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     The aim of the research is to determine the impact of the Iraqi public budget on IPSASs by conducting the questionnaire; the research was based on the hypothesis that "there is an impact of the adoption of the International Accounting Standards in the general budget of Iraq”. The research concluded that the government accounting system closely interferes with the general budget at all stages. The shifting towards the accrual basis is the first element of the reform package towards reaching the reform of the state budget. Without reforming government accounting, it is almost impossible to develop the budget. IPSASs are a recognized reference to the assessment and development of governmen

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Publication Date
Wed Jan 01 2020
Journal Name
Communications In Computer And Information Science
Performance Evaluation for Four Supervised Classifiers in Internet Traffic Classification
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Publication Date
Wed Jun 03 2020
Journal Name
Political Sciences Journal
The world'srefugeesbetween the aggravation of the situation and the endeavors of international organizations
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Human witnessed over the centuries many of the important issues faced by the international community was centered on human rights in general and the persecution of refugees, especially according to many forms may be directly or indirectly leaves behind economic crises, social and humanitarian push world countries to rethink the mechanisms and the feasibility of developing agreements and laws and the role of international and regional organizations to protect peoplerefugeestatus.

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Publication Date
Tue Aug 03 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of coordination and joint cooperation in raising the quality of auditing in accordance with the INTOSAI standard(9150 (: Applied research in the General Company for Marketing Medicines and Medical Appliances - Kimadia
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The process of coordination and joint cooperation between SAIs and internal auditors in the public sector is considered one of the very important matters in performing efficient audits and are of high quality, especially if this coordination and cooperation is implemented in accordance with international standards, as it leads to avoiding duplication in auditing work. And the distribution of work in a distribution that achieves the objectives of auditing in general and is of general benefit to the economic unit.

The research problem lies in the weakness of the relationship between internal auditing and external auditing as a result of not applying INTOSAI Standard (9150) coordination and joint cooperation

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Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
" The role of applying the international standards of the Supreme Audit Institutions in achieving administrative reform and improving performance "
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Abstract

The aim of the research is to introduce the international standards of the Supreme audit Institutions, as well as the role of these standards in achieving administrative reform and improving the performance of the Supreme audit Institutions and the performance of the economic units under its control.

In order to achieve the objectives of the research, a questionnaire was designed from two main axes that included a number of questions addressed to a number of officials and employees of the Supreme Audit Institutions and its affiliated bodies on the role of applying the international standards of the Supreme Audit Institutions in achieving administrative re

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Publication Date
Fri Oct 01 2021
Journal Name
Baghdad College Of Economic Sciences University Journal (bcesuj)
The effect of international auditing standards in limiting financial violations in government service
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The aim of the research is to show the importance of international auditing standards and the effect of this in reducing the incidence of financial irregularities in government service units and how to address them. The research adopted the descriptive, analytical and inductive approaches. In the analytical approach, a questionnaire model was designed and distributed to internal auditors in some of the subordinate government units. For the Ministry of Health, appropriate statistical methods were used that showed the extent of the general understanding of the internal auditor’s relationship with international standards and the impact of this on preserving public money and the role of the internal auditor in detecting financial irregulariti

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Publication Date
Tue Jan 29 2019
Journal Name
Journal Of The College Of Education For Women
Efforts in cataloging manuscripts some Arab and international libraries
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The Arab Islamic Manuscripts in the science libraries humanly global heritage in different types of knowledge and science, as they were not confined to a particular flag but extended to include all kinds of science, and to facilitate the knowledge of these types of manuscripts has been necessary to operate them indexed in most libraries , because it is important in determining the size of those manuscripts and set them up and facilitate the work of the investigators, as well as the significance of indexing to know printed manuscripts in order to avoid repetition of the publication of the manuscript more than once, especially if the deployment is to be characterized by accurate scientific integrity and following the origins of the scienti

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Publication Date
Sat Jan 08 2011
Journal Name
السياسية والدولية
البرنامج النووي الايراني وانعكاساته على المعادلة الامنية لدول مجلس التعاون الخليجي
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يعد موضوع البرنامج النووي الايراني من الموضوعات التي تحظى بأهمية كبيرة في مجال الدراسات الدولية بشكل عام والدراسات الاستراتيجية بشكل خاص، وذلك لكونه لا يتعلق بمستقبل الجمهورية الاسلامية الايرانية فحسب بل بمستقبل منطقة الشرق الاوسط ولاسيما منطقة الخليج العربي، وهو ذو صله وثيقة بمستقبل انتشار الاسلحة النووية بين دول المنطقة والذي قد يؤدي انتشارها الى حروب اقليمية وقد يوظف فيها هذا النوع من الاسلحة النووية،

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Publication Date
Tue Jul 01 2008
Journal Name
Journal Of Educational And Psychological Researches
جرائم الاحداث بعد الاحتلال دراسة ميدانية (في دار الملاحظة في حي السلام)
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قال احد المربين ( أعطوني طفولة سعيدة ممتلئة وخذوا شباباً ناضجاً سليماً) ويعني بالطفولة السعيدة تلك الطفولة المشبعة بالحب والحنان وتلبية الحاجات المهمة للطفل حيث يتعلم الطفل من احضان العائلة بعض النواهي والاوامر حتى اذا اتسعت دائرة معارفه شملت الرفقة والعصبة حيث يبدأ الطفل بالتحرر شيئاً فشيئأ من الضوابط العائلية وينتقل مركز ولائه واخلاصه من العائلة الى العصبية وكلما تتوسع علاقات الطفل تزداد خبراته وت

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Publication Date
Mon Dec 25 2023
Journal Name
Journal Of Legal Sciences
The Principle of Prohibiting the Diversion of the Natural Course of International River Waters
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The research deals with the principle of the prohibition of international waterway diversion in the law of international watercourses. The research reviews individual and collective doctrinal efforts that have touched upon the principle as an internationally wrongful act because of its serious damage and consequences for downstream States. The research addresses the nature of the principle of the prohibition of diversion of international watercourses; its various effects; principles of international law establishing the principle of prohibition of diversion; and its application in State practice and international justice. This principle has been enshrined in most international treaties and judicial decisions. The principle of prohibition

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